January 31, 2017
On January 27, 2017 the scientific and practical seminar on “Legal argumentation in public law (in the financial, tax and banking areas) was held within the Science Days of the National University of “Kyiv-Mohyla Academy”. Analysis of relations in tax area was the core issue in the discussion. Relevant issues of this area were discussed by representatives of the judicial authority, the State Fiscal Service, Attorneys at Law, Practicing Lawyers, Scientists and Experts.
Mariia Kozlenko, of Counsel and Attorney at Law of delivered a report on “Ultra vires of the tax relations”. Maria reported on importance to follow restrictions, established by the Constitution and the Tax Code, by the legislative and local self-government bodies. Additionally, the expert analyzed the main practical problems and consequences of ignoring respective restrictions during imposing taxes and duties with practical examples in the context of litigation.